The Osimhen transfer will create significant funds for Napoli. If he is to leave the team, his income must be at least 100 million Euros. There are few teams in the world that can offer this (I don't count the Saudis 
) That's why one of the few alternatives is Paris SG. If I were him, I would go to League 1, PSG, thinking that it would be better statistically, but I know that he loves competition and I think Osimhen will choose the Premier League. It is a pleasure to watch the Nigerian. I think he would fit in better with those great players.
If Osimhen really likes competition, why last season did he reject many offers from European clubs? especially Chelsea but Osimhen chose to stay. Now like it or not imo the most sensible option is to take PSG offer, staying at Napoli doesn't guarantee that you will get enough playing time. What is clear is that Osimhen needs to get out of his comfort zone and challenge himself to prove that the price tag above 100 million Euros is worth it. PSG is the only club that is ready to provide guarantees for the main squad, at least PSG will return to the UCL in a different format.) That's why one of the few alternatives is Paris SG. If I were him, I would go to League 1, PSG, thinking that it would be better statistically, but I know that he loves competition and I think Osimhen will choose the Premier League. It is a pleasure to watch the Nigerian. I think he would fit in better with those great players.I think there are two possible reasons why Osimhen was reluctant to leave Napoli last season. The first possibility, he has settled very well and feels comfortable in Napoli, thus making him reluctant to leave it all behind. Meanwhile, for the second possibility, at that time he would only want to move to the team he wanted.
At the moment, it looks like only PSG will be able to pay 100 million euros to Napoli because they really need a striker to fill the vacant position after Mbappe left, and as we know, PSG does not hesitate to spend lots of money for players they really want. As for other teams, it seems like they would think twice about the price of 100 million Euros because Osimhen's performance was not as impressive as last season.